Maine Income Tax Calculator
Maine income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Maine state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Maine state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Maine Revenue Services and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Maine uses graduated income tax brackets. A single filer earning $60,000 owes $2,831.68 in state income tax, an effective rate of 4.72% and a marginal rate of 6.75%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Maine income tax works
Maine imposes a three-bracket graduated income tax under Maine Revised Statutes Title 36 §5111. Rates range from 5.8% to 7.15%. Maine adjusts its bracket thresholds annually for inflation, with the thresholds shown reflecting the 2024 tax year. Maine conforms to the federal standard deduction and also conforms to many federal definitions of income. Maine has its own Alternative Minimum Tax (AMT) for individuals. Maine also allows a deduction for Social Security benefits for lower-income recipients and has specific provisions for military retirement pay. The top rate of 7.15% applies to relatively modest incomes compared to many states. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Maine income tax brackets (2024)
The table below shows the Maine graduated income tax brackets for single filers, as published by the Maine Revenue Services and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $24,499.00 | 5.8% | Maine Revenue Services |
| $24,501.00 to $58,049.00 | 6.75% | Maine Revenue Services |
| Over $58,051.00 | 7.15% | Maine Revenue Services |
Maine income tax: frequently asked questions
How much is the Maine income tax on a $60,000 salary?
A single filer earning $60,000 a year in Maine has a taxable income of $45,400.00 after the standard deduction. The computed state income tax is $2,831.68, an effective rate of 4.72%. Enter your own income above for an exact figure.
What is the Maine state income tax rate?
Maine has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 6.75%.
What filing statuses does Maine income tax apply to?
Maine income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are Maine's 2024 income tax brackets and rates?
Maine has three brackets for 2024. Single filers pay 5.8% on $0-$24,500, 6.75% on $24,501-$58,050, and 7.15% on income above $58,050. Married filing jointly thresholds are approximately double: 5.8% on $0-$49,050, 6.75% on $49,051-$116,100, and 7.15% above $116,100. Maine adjusts these thresholds annually for inflation. Authority: Maine Revenue Services, Maine Revised Statutes Title 36 §5111.
Does Maine have an Alternative Minimum Tax (AMT)?
Yes, Maine has its own individual Alternative Minimum Tax. Maine's AMT is calculated separately from regular Maine income tax and applies if it exceeds the regular tax amount. Maine's AMT conforms in large part to the federal AMT framework but uses Maine-specific rates and exemptions. Taxpayers with significant preference items or deductions should calculate both their regular Maine tax and their Maine AMT to determine which applies. See Maine Revised Statutes Title 36 §5203-C.
Can Maine residents deduct Social Security income?
Maine allows a deduction for Social Security benefits that are included in federal adjusted gross income. However, the deduction phases out for higher-income taxpayers. For 2024, the deduction is available in full for Maine AGI below certain thresholds and is reduced or eliminated as income rises. Lower-income retirees may pay little or no Maine income tax on their Social Security benefits. Maine Revenue Services publishes the current phase-out thresholds in its annual instruction booklets.
How does Maine's standard deduction compare to the federal amount?
Maine conforms directly to the federal standard deduction, so for 2024 the Maine standard deduction is $14,600 for single filers and $29,200 for married filing jointly, matching the federal amounts exactly. This is more generous than several neighboring states that maintain their own lower standard deductions. Maine also allows additional deductions for the elderly and blind, matching the federal additional standard deduction amounts. Maine Revised Statutes Title 36 §5125.
Official sources
- Maine income tax rates (tax year 2024): Maine Revenue Services, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.